This paper studies the efficiency of the public financial management system in a developing country （Cameroon） by using time series data from 2000 to 2012. It shows the impact of characteristics variables of this se...This paper studies the efficiency of the public financial management system in a developing country （Cameroon） by using time series data from 2000 to 2012. It shows the impact of characteristics variables of this sector in the process of sustainable growth. The contribution of these indicators in sustainable development, notably public expenditures, debt servicing or public debt and fiscal revenue is determined by using the Stoehastie Frontier Analysis approach （SFA）. A significant connection between public expenditures, debt servicing and sustainable growth ratio is established by the model studied. The research results show an encouraging but low level of efficiency in State financial management policy. Thus, in order to avoid a sovereign debt crisis that developed countries of Europe are facing these current days, some efforts must continue to be done not only to control the public debt, but also for a better allowance of public expenditures and a good collection of State revenue.展开更多
This research explored the organization＇s public relationship management practices in corporate blogs on the web. Content analyses of corporate blogs of large Korean firms over two years in a longitudinal design reve...This research explored the organization＇s public relationship management practices in corporate blogs on the web. Content analyses of corporate blogs of large Korean firms over two years in a longitudinal design revealed that relationship management strategies of openness, positivity and sharing of tasks were featured relatively strongly, whereas networking, access, and assurances were enacted relatively weakly. Further, most Korean corporate blogs utilized a tightly controlled top-down strategy. In addition, the use level of relationship management strategy was tied to the kind of corporate blogging strategies, but not to the industry type of the firms. Although utilized the same social media device, corporate blogs enacted different purposes and relational management activities in different countries, indicating that corporate blogs are largely cultural and driven locally.展开更多
This paper investigates the perceptions, values, and considerations of ethics among public relations practitioners in the United Arab Emirates （UAE）. A questionnaire was distributed to 372 practitioners in various p...This paper investigates the perceptions, values, and considerations of ethics among public relations practitioners in the United Arab Emirates （UAE）. A questionnaire was distributed to 372 practitioners in various private and government organizations. Practitioners were asked how influential and relevant public relations ethical factors were on the practitioner＇s perception of ethics. Findings suggest that the daily practice of public relations day-by-day professionally practice learning, senior practitioners, senior executives, and managers along with religion play a major role in shaping the meaning, philosophy, and conception of the practitioner＇s ethics. Respondents were asked to describe the level of support they would give to the controversial public relations practices that may generate some ethical problems. The majority of the respondents did not agree on the use of ＂spreading rumors＂, ＂providing false information to satisfy the public＂, ＂misinformation and manipulation＂, ＂giving false promises＂, and ＂would not approve favoring personal interest over public interest＂.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
文摘This paper studies the efficiency of the public financial management system in a developing country （Cameroon） by using time series data from 2000 to 2012. It shows the impact of characteristics variables of this sector in the process of sustainable growth. The contribution of these indicators in sustainable development, notably public expenditures, debt servicing or public debt and fiscal revenue is determined by using the Stoehastie Frontier Analysis approach （SFA）. A significant connection between public expenditures, debt servicing and sustainable growth ratio is established by the model studied. The research results show an encouraging but low level of efficiency in State financial management policy. Thus, in order to avoid a sovereign debt crisis that developed countries of Europe are facing these current days, some efforts must continue to be done not only to control the public debt, but also for a better allowance of public expenditures and a good collection of State revenue.
文摘This research explored the organization＇s public relationship management practices in corporate blogs on the web. Content analyses of corporate blogs of large Korean firms over two years in a longitudinal design revealed that relationship management strategies of openness, positivity and sharing of tasks were featured relatively strongly, whereas networking, access, and assurances were enacted relatively weakly. Further, most Korean corporate blogs utilized a tightly controlled top-down strategy. In addition, the use level of relationship management strategy was tied to the kind of corporate blogging strategies, but not to the industry type of the firms. Although utilized the same social media device, corporate blogs enacted different purposes and relational management activities in different countries, indicating that corporate blogs are largely cultural and driven locally.
文摘This paper investigates the perceptions, values, and considerations of ethics among public relations practitioners in the United Arab Emirates （UAE）. A questionnaire was distributed to 372 practitioners in various private and government organizations. Practitioners were asked how influential and relevant public relations ethical factors were on the practitioner＇s perception of ethics. Findings suggest that the daily practice of public relations day-by-day professionally practice learning, senior practitioners, senior executives, and managers along with religion play a major role in shaping the meaning, philosophy, and conception of the practitioner＇s ethics. Respondents were asked to describe the level of support they would give to the controversial public relations practices that may generate some ethical problems. The majority of the respondents did not agree on the use of ＂spreading rumors＂, ＂providing false information to satisfy the public＂, ＂misinformation and manipulation＂, ＂giving false promises＂, and ＂would not approve favoring personal interest over public interest＂.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.
